2016 (6) TMI 1288

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....ik Vora, Assistant Government Pleader, for the respondent ORDER All these appeals concern the same appellant and pertain to the disputed valued added tax and central sales tax for two assessment years 2008-2009 and 2009-2010. The appeals concern the question of pre-deposit condition imposed by the VAT Tribunal which, upon assessee failing to satisfy, the appeals before the Tribunal came to b....

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....l the same, dismissed the same. 3. In background of such facts, counsel for the appellant has submitted before us that the entire tax liability arose on account of failure on the part of the assessee to produce necessary forms pointing out that the part of sales were branch transfer sales, part were inter-state sales and part were export sales. He submitted that if the assessee had produced suc....

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.... view of the further fact that the assessee desired to present necessary forms which would have duly established on record, enabling the assessee to claim low rate of tax, we would place the matter back before the original assessing authority. However, we cannot lose sight of the fact that the assessee had not placed necessary documents during assessment proceedings. The opportunity to produce suc....